Determinants of Internal Control Disclosure and Its Impact on Company Value

Jati, Andi Tri and Anggoro, Rusmawan Wahyu (2018) Determinants of Internal Control Disclosure and Its Impact on Company Value. International Journal of Engineering & Technology, 7 (3.25).

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Abstract

The aims of this study were to examine the factors that affect the disclosure of the Internal Control Structure (ICS) and its impact on Corporate Value. Factors tested in this study were the size of the board of commissioners, the proportion of independent board of com-missioners, board of commissioner's meetings, the size of the audit committee and the audit committee meetings. This study was con-ducted using content analysis from the annual report of manufacturing companies in Indonesia from 2012-2016. The study found that the size of the board of commissioners, the proportion of independent board of commissioners, board of commissioners meetings, audit committee size had positive effect on the extent of ICS disclosure. Furthermore, the disclosure of ICS had been shown to increase the value of the company. Another finding was that audit committee meetings negatively affect the extent of ICS disclosure. Based on the above findings, it could be concluded that the board of commissioners and audit committees encourage companies to conduct ICS disclo-sure as a means of reducing agency problems. ICS disclosure proved to be used as a monitoring mechanism used by stakeholders in deci-sion-making related to the company.

Item Type: Article
Uncontrolled Keywords: internal control disclosure; corporate governance; corporate value.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 22 Mar 2022 03:04
Last Modified: 14 Apr 2022 04:05
URI: http://repository.stieykpn.ac.id/id/eprint/1496

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